the restaurant and food service industry attract people seeking a flexible work environment, whether they are students between careers or just looking for a second job to makes ends -- to make ends meet. there is a significant movement. given the short term nature of individual employment, the administrative urban of educating and processing the enrollments prove almost as expensive as coverage itself. absorb thiscannot cost and ultimately the cost will be warmed by the public as a whole. the implementation also threatens the safety haven of a flexible work environment by those that work on it. inc. you again for the opportunity to testify today regarding health care law and its effects on the aggregation rules for small businesses like ours. we are committed to working with congress to find solutions that foster growth and truly benefit the communities we serve. >> thank you. our final witnesses donna baker. she is a certified public accountant in adrian michigan. she holds an nba from michigan state university and a ba in accounting. mba from michigan state university and a ba in a